4-FSS for the 2nd quarter of 2020: deadlines and completed sample

Determining the composition of 4-FSS

The calculation form for accrued and paid insurance premiums 4-FSS and the procedure for working with it are approved by Order No. 381 of the Social Insurance Fund dated September 26, 2016. The report is prepared in relation to insurance premiums for injuries and includes the following sections (clause 2 of the Procedure for filling out 4-FSS Order No. 381 ):

Completion rules and required sections

The rules for filling out the 4-FSS calculation are contained in the Procedure approved by Order of the FSS of Russia dated September 26, 2016 No. 381. This document (in paragraph 2) stipulates that the calculation (including for the 2nd quarter of 2020) must include:

• title page;
• tables 1, 2 and 5.

The remaining tables are filled in only if there is information that needs to be recorded in these tables.

Even if the organization did not operate during the reporting period, the “zero” 4-FSS for the 2nd quarter of 2020 still needs to be submitted. You only need to fill out the required sections:

• title page;
• Table 1 “Calculation of the base”;
• table 2 “Calculations for social fear.";
• Table 5 “Information on the assessment of working conditions.”

Next, we provide samples of filling out 4-FSS for the 2nd quarter of 2020, which was formed using a specific example (with line-by-line explanations).

Title page

If you are submitting the first calculation in Form 4-FSS for the 2nd quarter of 2020, then enter “000” in the “Adjustment number” field. If you are clarifying the semi-annual report, then indicate the adjustment number (for example, “001”, “002”, etc.)

When you fill out the calculation for the 2nd quarter of 2020, enter “06” in the “Reporting period” field, and put dashes in the next two cells.

Indicate the name of the organization. For individual entrepreneurs, you must indicate your last name, first name and patronymic. Also indicate the TIN and KPP, postal code and registration address.

In the “OKVED Code” field, show the main code of the type of economic activity of the policyholder according to the OKVED2 classifier OK 029-2014.

In the “Average number of employees” field, indicate the average number of employees. In the fields “Number of working disabled people”, “Number of employees engaged in work with harmful and (or) dangerous production factors” - indicate the list number of working disabled people and employees employed in hazardous working conditions. Form all indicators as of the reporting date - June 30, 2020 (Clause 7 5.14 of the Procedure, approved by Order of the Federal Tax Service of Russia dated September 26, 2016 No. 381).

Table 1

In Table 1 of the 4-FSS report for the 2nd quarter of 2020, you need to show:

• payments subject to insurance premiums for half a year and separately for April, May and June;
• payments from which contributions “for injuries” are not accrued;
• basis for calculation;
• tariff rate;
• discount and surcharge to the insurance rate;
• tariff including discount/surcharge.

Let's decipher the content of the rows of table 1:

Table 1.1 should be compiled exclusively by those insured employers who temporarily transfer their employees to other organizations or entrepreneurs. If so, then the table needs to reflect:

• number of assigned workers;
• payments from which insurance premiums are calculated for half a year, for April, May and June;
• payments in favor of disabled people;
• the insurance premium rate of the receiving party.

table 2

Table 2 should contain the following information:

• about arrears of insurance premiums at the beginning of 2020 and as of June 30, 2020;
• about insurance premiums “for injuries” accrued and paid in April, May and June and for the entire six months;
• amounts accrued based on the results of inspections;
• expenses that were not accepted by the Social Insurance Fund for offset in the first half of the year;
• returns from the Social Insurance Fund;
• expenses reimbursed by the Social Insurance Fund.

As for row-by-row filling, show the following information in the main rows of this table:

• in line 1 – debt on accident insurance contributions at the beginning of 2020;
• in lines 2 and 16 - accrued and paid amounts of accident insurance premiums since the beginning of 2020;
• in line 12 - the debt of the FSS body of the Russian Federation to the policyholder at the beginning of 2020;
• in line 15 – accident insurance expenses incurred since the beginning of 2020;
• in line 19 – arrears in accident insurance contributions as of June 30, 2020, including arrears in line 20;
• in other lines - the remaining available information.

Table 3

Please fill out Table 3 as part of Form 4-FSS for the 2nd quarter of 2020 if in the first half of the year you paid hospital benefits in connection with work-related injuries and occupational diseases, financed measures to prevent injuries, and incurred other expenses for insurance against accidents and occupational diseases. An exhaustive list of such expenses is given in paragraph 1 of Article 8 of the Federal Law of July 24, 1998 No. 125-FZ. The table is formed on a cumulative basis from the beginning of 2020.

We take into account the specifics when participating in the pilot project “Direct Payments”

The FSS Order No. 114 dated March 28, 2017 clarifies the procedure for preparing a report by participants in the pilot project introduced by Government Decree No. 294 dated April 21, 2011.
In fact, from 2021, direct payments will become mandatory throughout the Russian Federation, so policyholders should take into account some nuances now:

• line 15 of table 2 (insurance costs) is not completed;
• Table 3 (same insurance costs) is not provided.

When switching to direct payments from 07/01/2020, the reports for 9 months and for 2020 will include data on insurance costs as of 07/01/2020, and for example, on line 15 of table 2, the fields of the last three months will remain blank.

We prepare the title page 4-FSS (required)

The first page of the calculation contains:

• basic information about the employer, incl. FSS registration number and subordination code;
• reporting period, year, adjustment number (for clarification);
• average number of employees, including disabled people and those employed in jobs with dangerous and harmful working conditions;
• information about the representative of the policyholder, his signature and the date of signing the document.

On subsequent pages, the FSS registration number, subordination code, signature of the representative and the date of signing the report are repeated.

See also:

• Why do you need a subordination code?
• How to find out the subordination code.

Letter about sick leave

An explanatory letter about sick leave is an official document with which the Social Insurance Fund informs employers and representatives of medical institutions about the procedure for filling out, issuing and paying for sick leave certificates. The employer must know how to correctly enter data into the sick leave form, establish its authenticity and issue a duplicate if the original copy is lost. From this article you will learn:

1. what regulatory and explanatory documents regulate the procedure for filling out and issuing a certificate of incapacity for work;
2. how to make a request for reimbursement of expenses for insurance payments for temporary disability from the Social Insurance Fund;
3. Is it possible to issue a duplicate in case of loss of a certificate of incapacity for work;
4. how to draw up a letter of sick leave sent by the employer to the territorial body of the Federal Social Insurance Fund of Russia;
5. how to check the authenticity of a sick leave in 2020.

- the only document that confirms a citizen’s temporary disability.

The rules defining the principles of filling out, issuing and paying for sick leave change from time to time, and the employer must monitor the changes.

It is known that the practical use of electronic forms will begin this year. But no one plans to abolish paper sick leave yet. Therefore, personnel officers should thoroughly know the requirements of the “Procedure for issuing certificates of incapacity for work,” approved by order of the Ministry of Health and Social Development of Russia No. 624n dated June 29, 2011, and strictly adhere to them.

An additional guideline is provided by the explanations of the Social Insurance Fund of the Russian Federation, a financial and credit institution authorized to manage state social insurance funds. documents confirming temporary disability are disclosed in great detail in official letters from the FSS.

Such letters are a kind of response to numerous requests from employers and employees of medical institutions regarding the registration of sick leave. They contain requirements and clarifications that determine the current procedure for filling out forms.

Fill out table 1.1 of form 4-FSS (if necessary)

If the policyholder sent its employees to work for a third-party organization, it charges contributions for injuries at the rate established for the receiving party and fills out table 1.1:

• information about the organization to which the employees are temporarily sent (FSS registration number, INN, OKVED);
• general information about the assigned employees: their number and the size of the base for insurance premiums for injuries, incl. for the last three months of the reporting period. Similar data are provided for disabled workers;
• the value of the insurance tariff of the receiving company, incl. taking into account a discount or surcharge.

The assessed amounts in Table 1.1 will be included in the totals in Table 1.

Completed sample

Now let’s look at filling out 4-FSS using a specific example:

Example conditions

The LLC Charodeyka organization has only five employees. Among them is one disabled person. As of the beginning of 2020 (as of January 1), the arrears (debt) on contributions for “injuries” amounted to 290 rubles. For the first half of 2020 (from January to June inclusive), contributory payments and benefits to all employees amounted to 898,000 rubles, in particular:

• for January, February, March, April and June – 150,000 rubles each;
• for May – 148,000 rubles;
• In May, one employee was awarded temporary disability benefits in the amount of 2,000 rubles.

Insurance premiums for “injuries” are determined at an insurance rate of 0.2%. And for a disabled person at a reduced (preferential) rate of 0.12 percent (0.2 × 60%). For the period from January to June 2020, insurance premiums were paid to the Social Insurance Fund: 1,666 rubles. (for December 2020 - May 2017), including April 12 - 276 rubles, May 15 - 276 rubles, June 5 - 272 rubles.

There were no accidents in the organization, and measures to prevent injuries and occupational diseases were not funded. In the second quarter of 2020, the organization conducted a special assessment of working conditions.

We present a completed sample of 4-FSS for the 2nd quarter of 2020 based on the above example with indicators for the first half of 2020.

If there is a pilot project in the region, then in Form 4-FSS for the 2nd quarter of 2020, do not fill out line 15 of Table 2 and Table 3. See “Participants in the FSS pilot project in 2020.”

We indicate the base for calculating contributions in Table 1 of Form 4-FSS (required)

At this stage, payments in favor of employees (including disabled people) are calculated, subject to and not subject to insurance premiums for injuries:

• from the beginning of the billing period - calendar year;
• for each of the last three months of the reporting period.

The base for calculating contributions is indicated as the difference between the total amount of employee income and non-taxable payments (Articles 20.1, 20.2 of the Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents...”).

The premium rate is given according to the policyholder's professional risk class and established discounts and allowances.

Why the code of the main activity is confirmed annually, we described here.

Explanatory note to the balance sheet for 2020: sample

Articles on the topic

Read who is required to provide an explanatory note to the balance sheet for 2020. You will find a sample, instructions for compilation and many examples in our article.

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Companies will soon submit their financial statements for 2018. It includes several mandatory forms, including an explanatory note. It can be drawn up on the form recommended by the Ministry of Finance, or in any other form convenient for the owners of the company. Some organizations are permitted not to provide explanations. But in some cases, decoding the balance helps to avoid additional questions from controllers. Therefore, drafting an explanatory note should not be neglected.

Who must submit an explanatory note to the balance sheet

The explanatory note is included in the annual financial statements (Article 14 of the Law dated December 6, 2011 No. 402-FZ). Therefore, those who prepare financial statements, that is, organizations, must draw up explanations. Individual entrepreneurs do not submit accounting reports and do not prepare explanations for them.

An explanatory note to the balance sheet for 2020 must be prepared by all companies that maintain accounting records. The exception is small businesses. They can report using simplified forms without attaching transcripts.

There are several criteria that will help determine whether explanations need to be attached to the reporting:

• If a company is subject to mandatory audit, it must submit an explanation
• If the accounting balance is:
• Joint-Stock Company,
• Housing construction cooperative,
• State-financed organization.

In some cases, it is useful to provide an explanation for those companies for which this is not necessary. For example, in the case of a reduction in income tax, you can show what caused this reduction. This way you can avoid questions from controllers, a call to a commission, and even prevent an on-site inspection.

The explanatory note is sent to the same recipients to whom the financial statements are addressed. First of all, these are the owners of the company, the Federal Tax Service and Rosstat. It is also sent to the Social Insurance Fund along with documents confirming the main type of activity. A sample explanatory note to the balance sheet for 2020 for the Social Insurance Fund looks the same as for other recipients.

How to draw up an explanatory note to the balance sheet for 2018

We found out who submits the explanatory note to the balance sheet for 2020. Now let's figure out how to compose it.

The chief accountant of the company decides independently what information to disclose in the explanatory note. He also determines in what form the information should be presented. For example, in text, tabular, schematic or other form. An example of drawing up explanations is given in the order of the Ministry of Finance dated July 2, 2010. No. 66n. In the order, the example is compiled in tabular form.

You can download the approximate form proposed by the Ministry of Finance (OKUD 0710005) from the link below. You do not need to fill out all tables and blocks. It is enough to select those that are necessary to disclose information specifically for your reporting. Nine sample forms for specific situations can be found at the end of the article.

The use of an approximate form is not necessary; the accountant can provide an explanation in any other form. At a minimum, the note should include the following information:

Let's talk in more detail about some of the most significant points.

Information about accounting policies

In the block of information about accounting policies, you can reveal the methods of accounting:

Here it is necessary to justify the need for changes if the organization changes its accounting policies from the beginning of the new year. You also need to provide a monetary estimate of the planned changes. That is, show how the balance sheet items will change after updating the accounting policies.

Explanations for balance sheet items

In text, tabular, schematic or other convenient but understandable form, tell us about:

Joint stock companies may provide information:

We draw up tables 3, 4 of form 4-FSS (if necessary)

On these sheets, the policyholder provides information about insured events for all employees, including part-time workers and those temporarily assigned to another organization:

• number of casualties and deaths;
• number of days of temporary disability and amount of benefits;
• duration of vacation for sanatorium treatment, amount of vacation pay;
• expenses for preventive measures to reduce industrial injuries and occupational diseases.

The costs incurred by employers are further reflected in Table 2.

By the way, the Ministry of Labor allowed the costs of coronavirus prevention to be reimbursed from the Social Insurance Fund.

Corrections to the sick leave certificate by the employer

Copyright: Lori's photo bank If an employee gets sick, the doctor issues him a sick leave certificate. This is the main document for calculating temporary disability benefits, the correct completion of which determines whether the Social Insurance Fund will reimburse the employer for its part of the benefit.

The sick leave form must be filled out in accordance with strict rules. But no one is immune from mistakes, so our article will tell you how to correct what was done incorrectly: how to make a correction on a sick leave certificate by an employer in 2020, a sample of acceptable corrections and various features of correcting errors. The new sick leave form has been in effect for several years now (approved.

by order of the Ministry of Health and Social Development dated April 26, 2011 No. 347n). This is a document that has several degrees of protection against counterfeiting and requires particularly careful completion.

Based on sick leave, not only benefits are calculated and paid by the employer, but the employer himself receives compensation from the Social Insurance Fund. The FSS checks the correctness of filling out the form and, if it finds an error in any part of it, may refuse to refund the funds. Of course, you can try to challenge the Fund’s refusal in court, and recently an increasing number of policyholders have been able to get such decisions overturned.

But still, it is better to carefully monitor such errors and correct them immediately. The sick leave form consists of two sections, one of which is filled out by the attending physician, and the other by the employer (usually an employee of the human resources or accounting department). The doctor does not have the right to correct mistakes made in the sick leave form - if any, the form is damaged and must be replaced with a new one, drawn up in exactly the same way, but without errors and with the same date of issue as the original sheet (letter from the Federal Social Insurance Fund of the Russian Federation dated October 28, 2011 No. 14-03-18/15-12956).

It happens that a serious error in the medical part of the form is discovered by a personnel officer or accountant when the employee has already handed over his sick leave to them for calculating benefits.

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We provide accruals and payment of contributions in Table 2 of Form 4-FSS (required)

On this sheet, the payer of contributions summarizes his obligations and indicates:

• your debt or debt to the Social Insurance Fund (i.e. overpayment) at the beginning of the year;
• accrual of contributions on an accrual basis, highlighting amounts for the last three months;
• additional accruals for previous periods and based on the results of inspections;
• the amount of overpaid contributions offset or returned in the reporting period;
• insurance costs;
• payment of fees;
• debt at the end of the reporting period or overpayment (i.e. debt to the Social Insurance Fund).

To make it easier to work with the report, some fields provide hints on which indicators should be summed and which should be subtracted.

To check the correctness of the interconnection of 4-FSS numerical data, we recommend using the control ratios of Appendix No. 3 to FSS Order No. 19 dated February 12, 2010.

How to write a letter to the FSS about an error in a sick leave certificate

1. gel, capillary, fountain pen (with the exception of ballpoint pen) with black ink.
2. Russian block capital letters;

All entries must be made carefully, starting from the first cell, the letters should not extend beyond the cell.

The employer's seal may extend beyond the boundaries of the square, but should not encroach on the information fields.

If the mistake was made by the employer, it can be corrected as follows (clause 65 of the Issuance Rules):

1. confirm with the entry “corrected believe”, signature and seal of the employer.
2. make a correct entry on the reverse side of the certificate of incapacity to replace the erroneous one;
3. Carefully cross out incorrectly entered data;

Errors cannot be corrected using a proofreader or other similar means. It is also worth noting that in paragraph.

Important If an employer makes a mistake when entering data, the question arises as to whether it can be corrected and how to do it.

No employer is immune from making an accidental error when filling out a certificate of loss of ability to work. While the doctor can take a new form and fill it out again, the employer will not be able to perform this action so easily. That is why the above Procedure for issuing certificates of loss of ability to work allows the employer to make corrections to incorrectly entered data.

The procedure for correcting data on a sick leave sheet comes down to the following steps: Similar corrections can be made to the sheet in the quantity in which they are allowed.

The issuance procedure does not limit employers in this matter.

It is prohibited to edit the sheet with correction fluids or other similar means. Verifying the authenticity of the certificate of incapacity for work will prevent you from becoming one of the defrauded employers. To get started you need:

1. read the monthly updated information in the section “Invalid forms of certificates of incapacity for work” on the FSS website;
2. check the authenticity of the form tactilely (the paper should be rough, crisp, with yellowish cells and watermarks);

We reflect data on SOUT and medical examinations in Table 5 of Form 4-FSS (required)

The last calculation sheet records the policyholder’s:

• certification of workplaces (total number of workplaces, number of places with carried out special labor safety standards, number of places with harmful and dangerous working conditions);
• mandatory medical examinations (number of employees who must undergo a medical examination; number of employees who underwent a medical examination as of January 1 of the reporting year).

We present to your attention a sample of filling out 4-FSS.

We comply with the deadline and procedure for submitting 4-FSS

The document is submitted to the FSS taking into account the specifics (clause 1 of Article 24 of Law No. 125-FZ):

Sanctions are imposed for violations:

• failure to comply with the reporting deadline - a fine of up to 30% of the amount of contributions accrued for payment, but not less than 1,000 rubles. according to paragraph 1 of Art. 26.30 of Law No. 125-FZ; for a manager - a fine of 300 to 500 rubles. according to paragraph 2 of Art. 15.33 Code of Administrative Offenses of the Russian Federation;
• non-compliance with the document presentation format (paper instead of the mandatory electronic one) - 200 rubles. according to paragraph 2 of Art. 26.30 of Law No. 125-FZ.

If the deadline for filing 4-FSS falls on a weekend or holiday, the Ministry of Health in Letter No. 3346-19 dated September 16, 2011 considers it possible to be guided by Art. 193 of the Civil Code of the Russian Federation and take into account that the last reporting day is the next working day (Law No. 125-FZ does not provide for such a rule).

Sample letter to the Social Insurance Fund about adjusting the sick leave line of the calculation conditions

Contents: It is designed in such a way that the possibility of counterfeiting is eliminated. A sick leave certificate is required not only to calculate the employee’s benefits, but also to receive compensation from the employer from the Social Insurance Fund.

In this regard, the organization carefully checks the data so that the sheet does not contain errors.

The document contains two sections to be filled out by the attending physician and the employer.

Medical errors are excluded, because if they occur, the form is considered invalid. If an inaccuracy is discovered by a personnel service employee or an accountant when submitting the sheet, the document will not be accepted. Therefore, the employee will have to contact the medical institution again to obtain a duplicate.

No adjustments to the document will be required if the personnel officer discovers a blot that does not change the amount of the benefit. However, to eliminate controversial issues, it is necessary to contact the FSS in advance to find out the possibility of submitting such a document.

You should not pay attention to handwritten errors.

The certificate of incapacity for work completed by the medical worker is handed over to the person to whom it was issued for further presentation at the place of work for the purpose of assigning the appropriate benefit. Upon receipt of this document, the employer checks the correctness of the reflected details, and then fills out his part of the form.

If an employer makes a mistake when entering data, the question arises as to whether it can be corrected and how to do it. If no significant deficiencies are identified, then you must correctly fill out your part of the sick leave sheet, and you should also be guided by the specified Procedure (its 65th point).

When an employer puts the seal of his company, it is recommended that the stamp be placed in the space provided for this.

However, a slight deviation from it is acceptable provided that the seal impression does not fall into the information fields. No employer is immune from making an accidental error when filling out a certificate of loss of ability to work. While the doctor can take a new form and fill it out again, the employer will not be able to perform this action so easily.